How To Figure Your Deduction To figure your medical and dental expense deduction, complete lines1-4 of Schedule A, Form 1040, as follows: Line 1.cheap hotels in ViennaEnter the amount you paid for medical expenses after reducing theamount by payments you received from insurance and other sources. Line 2.hotels DubrovnikEnter your adjusted gross income from Form 1040. Line 3.Multiply the amount on line 2 (adjusted gross income) by 7.5%(.075) and enter the result. Line 4.pai gow poker spielenIf line 3 is more than line 1, enter zero. Otherwise, subtract theamount on line 3 from the amount on line 1. This is your deduction formedical and dental expenses. Example.Bill and Helen Jones belong to a group medical plan and part oftheir insurance is paid by Bill's employer. They file a joint return,and their adjusted gross income is $33,004. The following medicalexpenses Bill and Helen paid this year have been reduced by paymentsthey received from the insurance company. Denmark hotelsFor themselves, Bill and Helen paid $375 forprescription medicines and drugs, $337 for hospital bills, $439 fordoctor bills, $295 for hospitalization insurance, $380 for medical andsurgical insurance, and $33 for transportation for medical treatment,which totals $1,859. For Grace Taylor (Helen's dependent mother), they paid $300for doctors, $300 for insulin, and $175 for eyeglasses, which totals$775. For Betty Jones (Bill's dependent sister), they paid $450for doctors and $350 for prescription medicines and drugs, whichtotals $800. Bill and Helen add all their medical and dental expenses together($1,859 + $775 + $800 = $3,434). They figure their deduction on themedical and dental expenses portion of Schedule A, Form 1040, shownlater. Bill and Helen's Schedule A Files: Recordkeeping. For each medical expense, you must keep arecord of the name and address of each person you paid, and the amountand date of the payment. When requested by the IRS, you must be able to substantiate yourmedical deduction with a statement or itemized invoice from the personor entity you paid showing the nature of the expense, for whom it wasincurred, the amount paid, the date of payment, and any otherinformation the IRS may deem necessary. Do not send these records withyour return.